40739661 divided by 311 
We're looking to find how many times 311 goes into 40739661.

On to step 1:
4 divided by 311 is 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 311

On to step 2:
When dividing 40 by 311, we get 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Bring next digit (7) of the dividend behind the 40 and repeat the process: 407 / 311

Advancing to step 3:
When dividing 407 by 311, we get 1 with a remainder of 96.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 311 from 407 to get 96.
Take the next digit (3) from the dividend and append it to 96, then repeat: 963 / 311

Step 4:
If we divide 963 by 311, we get 3 and a remainder of 30.
Use 3 as the next digit of our solution. 
Result so far: 13.0
Deduct 933 from 963 and we're left with 30.
Bring next digit (9) of the dividend behind the 30 and repeat the process: 309 / 311

On to step 5:
The number 311 fits into 309 0 times, leaving a remainder of 309.
The next digit of our result is 0. 
Result so far: 130.0
Subtracting 0 from 309 leaves us with 309.
Include the next digit (6) from the dividend after 309, then repeat: 3096 / 311

Moving on to step 6:
3096 divided by 311 is 9 with a remainder of 297.
Write down 9 as next digit of the result. 
Result so far: 1309.0
The remainder is 297 after subtracting 2799 from 3096.
Take the next digit (6) from the dividend and append it to 297, then repeat: 2976 / 311

Advancing to step 7:
311 goes into 2976 9 times with a remainder of 177.
Write down 9 as next digit of the result. 
Result so far: 13099.0
Deduct 2799 from 2976 and we're left with 177.
Append the next digit (1) from the dividend to 177 and continue with: 1771 / 311

Step 8:
311 can be fit into 1771 5 times, resulting in a remainder of 216.
Write down 5 as next digit of the result. 
Result so far: 130995.0
Subtracting 1555 from 1771 leaves us with 216.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

Let's proceed to step 9:
2160 divided by 311 is 6 with a remainder of 294.
Use 6 as the next digit of our solution. 
Result so far: 130995.6
Subtract 1866 from 2160 to get 294.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2940, and continue the process.

Moving on to step 10:
If we divide 2940 by 311, we get 9 and a remainder of 141.
The next digit of our result is 9. 
Result so far: 130995.69
If we take 2799 away from 2940, we end up with 141.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1410, and continue the process.

Let's proceed to step 11:
When dividing 1410 by 311, we get 4 with a remainder of 166.
The next digit of our result is 4. 
Result so far: 130995.694
Deduct 1244 from 1410 and we're left with 166.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

Moving on to step 12:
311 goes into 1660 5 times with a remainder of 105.
Put 5 as the next digit of the answer. 
Result so far: 130995.6945
Deduct 1555 from 1660 and we're left with 105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

Moving on to step 13:
311 goes into 1050 3 times with a remainder of 117.
Write down 3 as next digit of the result. 
Result so far: 130995.69453
If we subtract 933 from 1050, we get 117.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1170, and continue the process.

On to step 14:
When dividing 1170 by 311, we get 3 with a remainder of 237.
The number 3 becomes the next digit in our result. 
Result so far: 130995.694533
Subtract 933 from 1170 to get 237.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2370, and continue the process.

The final result is 130995.694533 with a remainder of 2.37e-05.